VATREG26050 | Failure to notify liability for registration: introduction

A failure to notify occurs where a trader has not notified their liability to be registered under the VAT Act 1994, Schedules 1, 1A or 3A.

When a failure to notify occurs, a trader could be liable for a failure to notify penalty under Schedule 41 Finance Act 2008.

For more information about failure to notify penalties, see CH7000. (External users can find this guidance at http://www.hmrc.gov.uk/manuals/chmanual/CH70000.htm).

A belated notification penalty under Section 67 VATA 1994 continues to apply to obligations to notify a liability to be registered for VAT before 01/04/2010.

For more information about belated notification penalties, see VCP10370. (External users can find this guidance at http://www.hmrc.gov.uk/manuals/vcpmanual/VCP10370.htm).